Anwar, Saiful, dan Nanda Wahyu Indah Kirana. “Assessing Individual Taxpayer Compliance: Does Service Quality Moderate Tax Knowledge and Tax Penalties? : (Study at KPP Pratama Surabaya Mulyorejo)”. Sustainable Business Accounting and Management Review 6, no. 2 (Juni 30, 2024): 1–12. Diakses September 13, 2026. https://www.dhsjournal.id/index.php/SBAMR/article/view/118.